Bill Text: CA AB681 | 2015-2016 | Regular Session | Chaptered
Bill Title: State Board of Equalization: surveys: assessment procedures and practices: county assessor.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2015-10-01 - Chaptered by Secretary of State - Chapter 404, Statutes of 2015. [AB681 Detail]
Download: California-2015-AB681-Chaptered.html
BILL NUMBER: AB 681 CHAPTERED
BILL TEXT
CHAPTER 404
FILED WITH SECRETARY OF STATE OCTOBER 1, 2015
APPROVED BY GOVERNOR OCTOBER 1, 2015
PASSED THE SENATE SEPTEMBER 1, 2015
PASSED THE ASSEMBLY SEPTEMBER 2, 2015
AMENDED IN SENATE JULY 15, 2015
AMENDED IN ASSEMBLY APRIL 22, 2015
AMENDED IN ASSEMBLY APRIL 13, 2015
INTRODUCED BY Assembly Member Ting
FEBRUARY 25, 2015
An act to amend Section 15645, and to amend, repeal, and add
Section 15643, of the Government Code, relating to the State Board of
Equalization.
LEGISLATIVE COUNSEL'S DIGEST
AB 681, Ting. State Board of Equalization: surveys: assessment
procedures and practices: county assessor.
Existing law requires the State Board of Equalization to make
surveys in each county and city and county to determine the adequacy
of the procedures and practices employed by the county assessor in
the valuation of property. Existing law requires the board to proceed
with the surveys of the assessment procedures and practices in the
several counties and cities and counties as rapidly as feasible, and
to repeat or supplement each survey at least once in 5 years.
Existing law requires the surveys of the 10 largest counties and
cities and counties to include a sampling of assessments of the local
assessment rolls, and requires the board, each year, to select at
random at least 3 of the remaining counties or cities and counties to
conduct a sample of assessments on the local assessment roll in
those counties.
This bill would eliminate the board's requirement to select at
random at least 3 remaining counties or cities and counties to
conduct a sample of assessments on the local assessment roll, and
would instead require the board, commencing January 1, 2016, and each
of the next 4 calendar years, to survey the assessment procedures of
qualified counties or cities and counties and to conduct sample
assessments on the local roll of other qualified counties or cities
and counties. This bill would define "qualified counties or cities
and counties" for these purposes. This bill would additionally
require the board to conduct a sample of assessments in a county or
city and county that the board determines has significant assessment
problems, as specified. This bill would require the qualified
counties and cities and counties to be stratified and selected at
random by the board, in consultation with the California Assessors'
Association.
Existing law requires the board, upon completion of the survey of
the procedures and practices of a county assessor, to prepare a
written survey report setting forth its findings and recommendations,
and requires the board, before preparing its written survey report,
to meet with the assessor to discuss and confer on those matters
which may be included in the written survey report. Existing law
requires the survey report, together with the assessor's response and
the board's comments, to constitute the final survey report.
Existing law requires the final survey report to be issued by the
board within 2 years after the date the board began the survey.
This bill would require the board, before preparing its written
survey report, to notify the former assessor if the survey reviews
the former assessor's procedures and practices, and to also meet with
the former assessor, upon his or her request if the survey reviews,
to discuss and confer on those matters that may be included in the
survey report. This bill would require an addendum to the final
survey report to be published to include the former assessor's
written response and the board's comments, if any. This bill would
shorten the period of time the board has to issue the final survey
report from 2 years to 15 months for any survey commenced on or after
July 1, 2016, to June 30, 2017, inclusive, and to 12 months for any
survey commenced on or after July 1, 2017.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 15643 of the Government Code is amended to
read:
15643. (a) (1) The board shall proceed with the surveys of the
assessment procedures and practices in the 10 largest counties and
cities and counties as rapidly as feasible, and shall repeat or
supplement each survey at least once in five years.
(2) The surveys of the 10 largest counties and cities and counties
shall include a sampling of assessments on the local assessment
rolls as described in Section 15640. The 10 largest counties and
cities and counties shall be determined based upon the total value of
locally assessed property located in the counties and cities and
counties on the lien date that falls within the calendar year of 1995
and every fifth calendar year thereafter.
(b) The board shall, commencing January 1, 2016, and each of the
next four calendar years, do all of the following:
(1) (A) Survey the assessment procedures of one qualified county
or city and county and conduct a sample of assessments on the local
assessment roll of another qualified county or city and county.
(B) For purposes of this paragraph, "qualified county or city and
county" means the 11th to the 20th, inclusive, largest counties and
cities and counties. The 11th to the 20th, inclusive, largest
counties and cities and counties shall be determined based upon the
total value of locally assessed property located in the counties and
cities and counties on the lien date that falls within the calendar
year of 2015 and every fifth calendar year thereafter.
(C) The qualified counties and cities and counties shall be
stratified and selected at random by the board, in consultation with
the California Assessors' Association.
(2) (A) Survey the assessment procedures of three qualified
counties or cities and counties and conduct a sample of assessments
on the local assessment roll of two other qualified counties or
cities and counties.
(B) For purposes of this paragraph, "qualified counties or cities
and counties" means the 21st to the 58th, inclusive, largest counties
and cities and counties. The 21st to the 58th, inclusive, largest
counties and cities and counties shall be determined based upon the
total value of locally assessed property located in the counties and
cities and counties on the lien date that falls within the calendar
year 2015 and every fifth calendar year thereafter.
(3) Conduct a sample of assessments on the local assessment roll
in a county or city or county that the board determines has
significant assessment problems pursuant to Section 75.60 of the
Revenue and Taxation Code.
(C) The qualified counties and cities and counties shall be
stratified and selected at random by the board, in consultation with
the California Assessors' Association.
(c) The statewide surveys which are limited in scope to specific
topics, issues, or problems may be conducted whenever the board
determines that a need exists to conduct a survey.
(d) When requested by the legislative body or the assessor of any
county or city and county to perform a survey not otherwise
scheduled, the board may enter into a contract with the requesting
local agency to conduct that survey. The contract may provide for a
board sampling of assessments on the local roll. The amount of the
contracts shall not be less than the cost to the board, and shall be
subject to regulations approved by the Director of General Services.
(e) This section shall remain in effect only until January 1,
2021, and as of that date is repealed.
SEC. 2. Section 15643 is added to the Government Code, to read:
15643. (a) The board shall proceed with the surveys of the
assessment procedures and practices in the several counties and
cities and counties as rapidly as feasible, and shall repeat or
supplement each survey at least once in five years.
(b) The surveys of the 10 largest counties and cities and counties
shall include a sampling of assessments on the local assessment
rolls as described in Section 15640. In addition, the board shall
each year, in accordance with procedures established by the board by
regulation, select at random at least three of the remaining counties
or cities and counties, and conduct a sample of assessments on the
local assessment roll in those counties. If the board finds that a
county or city and county has "significant assessment problems," as
provided in Section 75.60 of the Revenue and Taxation Code, a sample
of assessments will be conducted in that county or city and county in
lieu of a county or city and county selected at random. The 10
largest counties and cities and counties shall be determined based
upon the total value of locally assessed property located in the
counties and cities and counties on the lien date that falls within
the calendar year of 2021 and every fifth calendar year thereafter.
(c) The statewide surveys which are limited in scope to specific
topics, issues, or problems may be conducted whenever the board
determines that a need exists to conduct a survey.
(d) When requested by the legislative body or the assessor of any
county or city and county to perform a survey not otherwise
scheduled, the board may enter into a contract with the requesting
local agency to conduct that survey. The contract may provide for a
board sampling of assessments on the local roll. The amount of the
contracts shall not be less than the cost to the board, and shall be
subject to regulations approved by the Director of General Services.
(e) This section shall become operative on January 1, 2021.
SEC. 3. Section 15645 of the Government Code is amended to read:
15645. (a) Upon completion of a survey of the procedures and
practices of a county assessor, the board shall prepare a written
survey report setting forth its findings and recommendations and
transmit a copy to the assessor. In addition the board may file with
the assessor a confidential report containing matters relating to
personnel. Before preparing its written survey report, the board
shall do both of the following:
(1) Meet with the assessor to discuss and confer on those matters
which may be included in the written survey report.
(2) Notify the former assessor if the survey reviews the former
assessor's procedures and practices, and meet with the former
assessor, upon his or her request, to discuss and confer on those
matters that may be included in the survey report.
(b) Within 30 days after receiving a copy of the survey report,
the assessor may file with the board a written response to the
findings and recommendations in the survey report.
The board may, for good cause, extend the period for filing the
response.
(c) (1) The survey report, together with the assessor's response,
if any, and the board's comments, if any, shall constitute the final
survey report. An addendum to the final survey report shall be
published to include a former assessor's written response to the
findings and recommendations in the survey report that reviewed the
former assessor's procedures and practices, if any, and the board's
comments, if any. The final survey report shall be issued by the
board as follows:
(A) For any survey commenced before July 1, 2016, within two years
after the date the board began the survey.
(B) For any survey commenced on or after July 1, 2016, to June 30,
2017, within 15 months after the date the board began the survey.
(C) For any survey commenced on or after July 1, 2017, within 12
months after the date the board began the survey.
(2) Within a year after receiving a copy of the final survey
report, and annually thereafter, no later than the date on which the
initial report was issued by the board and until all issues are
resolved, the assessor shall file with the board of supervisors a
report, indicating the manner in which the assessor has implemented
or intends to implement, or the reasons for not implementing, the
recommendations of the survey report, with copies of that response
being sent to the Governor, the Attorney General, the State Board of
Equalization, the Senate and Assembly, and to the grand juries and
assessment appeals boards of the counties to which they relate.
